On Ist January, 2020, A sold goods to B for t 40,000 less 2% cash discount. B paid 50% price immediately and A drew a bill on B for two months for the balance. This bill is duly accepted by B. was dishonoured on the due date and A paid 200 as noting charges. B paid The bill the amount due to A by cheque after ten days. Pass entries in the books of both the parties.